manual Italy

Italian Intrastat thresholds

Unlike other EU countries, there are no Intrastat thresholds in Italy. An intrastat return is due as soon as the first intra-Community supply is made.

Most countries have a system of threholds where the obligation to submit Intrastat returns is waived until such threshold is exceeded, however, because Italy merged Intrastat and ESL returns, this limits do not apply.